qualified volunteer emergency response organization

(3) Qualified volunteer emergency response organization The term “qualified volunteer emergency response organization” means any volunteer organization— (A) which is organized and operated to provide firefighting or emergency medical services for persons in the State or political subdivision, as the case may be, and (B) which is required (by written agreement) by the State or political subdivision to furnish firefighting or emergency medical services in such State or political subdivision.


26 USC § 139B(c)(3)

Scoping language

For purposes of this section
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